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  • Preserve II, Inc. v. Director

    Publication Date: 2017-10-11
    Practice Area: Civil Procedure | Corporate Entities | Tax
    Industry:
    Court: Appellate Division
    Judge: Justice Sundar
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 010921-2013

    Held: Defendant correctly deemed that Preserve II, Inc., a foreign corporate limited partner, had nexus with New Jersey within the limits of the Constitution as required by the Corporation Business Tax ("CBT") statute, and is thus liable for CBT for tax years 2005- 2007.